South Carolina v. Baker
United States Supreme Court
485 U.S. 505 (1988)
In 1982, Congress amended federal tax laws so that only registered state bonds were eligible for a federal income tax exemption for interest earned on state bonds. The Internal Revenue Service had recommended the change as a way to prevent tax evasion. South Carolina (plaintiff) argued that the statute directly affected state tax policy and thereby violated the Tenth Amendment to the United States Constitution. Specifically, South Carolina contended that the federal statute imposed a tax on state bond interest in violation of state sovereignty. The matter was reviewed by the United States Supreme Court.
Rule of Law
Holding and Reasoning (Brennan, J.)
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